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ACCA Strategic Business Reporting (SBR) · review course

ACCA-11 · Professional qualifications

CertiFi's review course for ACCA's Strategic Professional exam Strategic Business Reporting (SBR-INT), based on IFRS Accounting Standards. It follows ACCA's SBR syllabus and study guide for September 2026 to June 2027 (capabilities A–F), including IFRS 18, IFRS 19, management-defined performance measures and IFRS S1/S2 sustainability reporting, from ethics and the Conceptual Framework through single-entity reporting, group accounting and interpretation, with worked examples and a large bank of original case-based practice questions. Independent preparation course by CertiFi FZ LLC, not endorsed by ACCA.

Who it's for

ACCA students who have passed or been exempted from Financial Reporting (FR) and are preparing for the SBR session CBE, and finance professionals who want to apply IFRS judgement to complex reporting scenarios.

What you'll be able to do

  • Apply professional ethics and the Conceptual Framework to judge and explain complex corporate reporting issues
  • Advise on the recognition, measurement and presentation of revenue, assets, financial instruments, leases, employee benefits, share-based payment, tax and provisions
  • Prepare and explain consolidated financial statements, including changes in group structure, foreign operations and group statements of cash flows
  • Present financial performance under IFRS 18, including its categories, subtotals and management-defined performance measures
  • Interpret financial and non-financial information, including EPS, segments and sustainability disclosures under IFRS S1 and S2, from a stakeholder perspective
  • Plan and write well-structured exam answers within the 3 hour 15 minute SBR exam

Lessons

  1. 1The SBR exam, professional skills and ethicsreading
  2. 2The Conceptual Framework for Financial Reportingreading
  3. 3Revenue from contracts with customers (IFRS 15)reading
  4. 4Non-current assets, impairment, held for sale and government grantsreading
  5. 5Financial instruments (IAS 32, IFRS 9 and IFRS 7)reading
  6. 6Leases (IFRS 16)reading
  7. 7Employee benefits and share-based paymentreading
  8. 8Income taxes (IAS 12)reading
  9. 9Provisions, events after the reporting period and fair valuereading
  10. 10Presentation under IFRS 18, policies, errors, going concern and related partiesreading
  11. 11Groups: control, business combinations, associates and joint arrangementsreading
  12. 12Changes in group structure, disposals and IFRS 19reading
  13. 13Foreign currency transactions and foreign operations (IAS 21)reading
  14. 14Consolidated statements of cash flowsreading
  15. 15Interpreting financial statements: EPS, segments and performance measuresreading
  16. 16Sustainability reporting and current issuesreading